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Argentina Corporate - Corporate residence

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Corporate residence is determined on the basis of centres of activity, which may be the location of a company’s economic activity or management activity.

Permanent establishment (PE)

Centres of activity in Argentina of non-Argentine corporations are treated as PEs.

As part of the 2017 tax reform, a PE definition has been introduced into the Income Tax Law. Such a definition is aligned to the one included in the OECD's Model Tax Convention for the Avoidance of Double Taxation.


Last Reviewed - 30 January 2018

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